Dwight Schwersensky - Page 9

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                                     Discussion                                       
          Introduction                                                                
               Section 6331(a) authorizes the Secretary to levy upon                  
          property and property rights of a taxpayer liable for taxes who             
          fails to pay those taxes within 10 days after notice and demand             
          for payment is made.  Section 6331(d) provides that the levy                
          authorized in section 6331(a) may be made with respect to any               
          unpaid tax only if the Secretary has given written notice to the            
          taxpayer 30 days before the levy.  Section 6330(a) requires the             
          Secretary to send a written notice to the taxpayer of the amount            
          of the unpaid tax and of the taxpayer's right to a section 6330             
          hearing at least 30 days before any levy is begun.                          
               If a section 6330 hearing is requested, the hearing is to be           
          conducted by Appeals, and, at the hearing, the Appeals officer              
          conducting it must verify that the requirements of any applicable           
          law or administrative procedure have been met.  Sec. 6330(b)(1),            
          (c)(1).  The taxpayer may raise at the hearing "any relevant                
          issue" relating to the unpaid tax or the proposed levy.  Sec.               
          6330(c)(2)(A).  The taxpayer may also raise challenges to the               


               7(...continued)                                                        
                        *     *     *     *     *     *     *                         
               Dwight Schwersensky is NOT a U.S. citizen but in fact is a             
               California National, a Member of the Republic.                         
          We note that, notwithstanding the last assertion, petitioner                
          stated in his request for a hearing: "I am a U.S. citizen."                 





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